Not-for-profit bodies

The definition of a large undertaking, using the definition within the Companies Act 2006, includes not-for-profit bodies which are engaged in a trade or business activity
Therefore, the activities of some charities will fall within the scope of ESOS so long as they still meet the definition of a large undertaking.

Public bodies

Public bodies are not included within the scope of ESOS. Under the terms of ESOS Public Bodies are defined as those bodies which must adhere to the Public Contracts Regulations 2006 in England, Wales and Northern Ireland and The Public Contracts (Scotland) Regulations 2012 in Scotland.

Universities

Depending on how they are funded, some universities will be included within the scope of ESOS Under the terms of ESOS
Any university that is not subject to the Public Contracting Regulations 2006 in England, Wales and Northern Ireland and The Public Contracts (Scotland) Regulations 2012 in Scotland is within scope of ESOS.

Franchises

The franchisor of a franchise business is not required to aggregate its franchisees for participation in ESOS.